Fiscal-Budgetary Measures with Impact on the Social Health Insurance System Introduced by Law No. 141/2025

Lucian Cernușca
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Lucian Cernușca: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2025, vol. 6, issue 8, 57-68

Abstract: Law No. 141/2025, published in the Official Gazette No. 699 of 25 July 2025, establishes a series of fiscal-budgetary measures aimed at strengthening Romania’s long-term financial sustainability. Among the amendments introduced, included in the first set of economic recovery measures, are also those brought to the Fiscal Code regarding social health insurance, issues that will be presented in this article. Thus, the legislator, through the aforementioned law, provides for the imposition of a 10% health contribution (CASS) on certain allowances and aids, exempt from the payment of this contribution until its occurrence, as part of the effort to ensure the budgetary resources necessary for the Single National Health Insurance Fund (FNUASS). Starting August 1, 2025, the beneficiaries of these allowances and aids will receive the amounts reduced by the 10% quota for social health insurance, passing from the category of health insured without own contribution to that of taxpayers insured through CASS payment, similar to employees.

Keywords: Law No. 141/2025; sustainability; social health insurance contribution; allowances and aids; single tax return (search for similar items in EconPapers)
JEL-codes: I13 K34 M49 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:8:p:57-68

DOI: 10.37945/cbr.2025.08.05

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